Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
HC dismissed the writ petition challenging attachment of the petitioner's bank account by DGGI, holding that the plea of violation of principles of natural justice was untenable. The HC observed that the petitioner had deliberately concealed material facts, including the ongoing DGGI investigation and details of fraudulently availed ITC, despite having full knowledge thereof, thereby disentitling it to discretionary relief under Article 226. The Court noted that the proper statutory remedy was available under Rule 159(5) of the CGST Act, permitting objections to the freezing order before the Department. Consequently, the writ petition was dismissed with costs of Rs. 1,00,000/-, to be deposited within two weeks with the HC Staff Welfare Fund.
HC dismissed the writ petition challenging attachment of the petitioner's bank account by DGGI, holding that the plea of violation of principles of natural justice was untenable. The HC observed that the petitioner had deliberately concealed material facts, including the ongoing DGGI investigation and details of fraudulently availed ITC, despite having full knowledge thereof, thereby disentitling it to discretionary relief under Article 226. The Court noted that the proper statutory remedy was available under Rule 159(5) of the CGST Act, permitting objections to the freezing order before the Department. Consequently, the writ petition was dismissed with costs of Rs. 1,00,000/-, to be deposited within two weeks with the HC Staff Welfare Fund.
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